| Collation |
xxix, 472 p. : ill. ; 26 cm. |
| Bibliog. |
Includes bibliographical references (p. 403-409) and index. |
| Contents |
Overview of business valuation discounts and premiums and the bases to which they are applied -- Minority discounts and control premiums -- Empirical data regarding minority discounts and control premiums -- Minority discounts and control premiums in the courts -- Discounts for lack of marketability for minority interests: concept and evidence -- Synopsis of restricted stock studies -- LiquiStat database (restricted stocks, options, warrants, and convertible securities) -- Blockage discounts -- John Emory pre-initial public offering discount for lack of marketability studies: complete underlying data -- Valuation advisors discount for lack of marketability study -- Factors affecting discounts for lack of marketability for minority interests -- Discounts for lack of marketability for controlling interests -- The Quantitative Marketability Discount Model: a shareholder level DCF model -- Marketability discounts in the courts: minority interests -- Marketability discounts in the courts: controlling interests -- Voting versus nonvoting stock -- Key person discounts and premiums -- Discounts for trapped-in capital gains taxes -- Nonhomogeneous assets ("portfolio") discounts -- Discounts for environmental, litigation, and other contingent liabilities -- Discount adjustments for limited partnership interests and other asset management entities -- Adjusting values for differences in size -- Discounts and premiums in ESOP valuations -- Discounts and premiums in divorce disputes -- Discounts and premiums in corporate and partnership dissolution and oppression cases -- Discounts and premiums in fair value for financial reporting -- Premium and discount issues in undivided interest valuations -- Common errors in applying discounts and premiums -- Appendixes. |
| Subject |
Business enterprises -- Valuation.
|
| ISBN |
9780470371480 (cloth) |
|
047037148X (cloth) |
|
